Alteration of share capital, Conversion of fully paid shares into stock and stock into shares, Accounting for bonus issue

(d)

Simple problems on Accounting for business acquisition. Amalgamation and reconstruction (excluding problems of amalgamation on inter-company holding)

4.

Average Due Date, Account Current, Self-Balanceing Ledgers

5.

Financial Statements of Not-for-Profit Organisations

6.

Accounts from Incomplete Records

7.

Accounting for Special Transactions

(a)

Hire purchase and instalment sale transactions

(b)

Investment accounts

(c)

Insurance claims for loss of stock and loss of profit.

9.

Issue in Partnership Accounts

Final accounts of partnership firms – Admission, retirement and death of a partner including treatment of goodwill;

10.

Accounting in Computerised Environment

An overview of computerized accounting system–Salient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of ledger, Accounting packages and consideration for their selection, Generating Accounting Reports.

Note:

If either old Accounting Standards (ASs), Announcements and Limited Revisions to ASs are withdrawn or new ASs, Announcements and Limited Revisions to ASs are issued by the Institute of Chartered Accountants of India in place of existing ASs, Announcements and Limited Revisions to ASs, the syllabus will accordingly include/exclude such new developments in place of the existing ones with effect from the date to be notified by the Institute.